State Audit Office of Hungary
Public Finance Quarterly
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Erzsébet Németh
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2017, Volume 62, Issue 2
- 127-149 Which of our Taxes Should be Flat-rate Tax? Tax Structure Diagnosis: VAT and PIT
by András Giday - 150-170 Economic Policy Tools to Increase Net Wage Share During a Crisis. The Transition to a Wage-led Growth Model in Hungary
by László György & Dániel Oláh - 171-187 Certain Effects of Family and Home Setup Tax Benefits and Subsidies
by Judit Sági & Tibor Tatay & Csaba Lentner & Ildikó Virág Neumanné - 188-211 Tax Base Erosion Symptoms? Overview on Offshore Capital Outflow
by Bálint Vargha - 212-231 The Role of the Second and Third Pension Pillar in the Hungarian Pension System
by Anett Pandurics & Péter Szalai - 232-249 Monetary Controversies. Results of the Central Bank’s New Role Perception
by Bianka Parragh - 250-265 The Impact of Changes in the Socio-Economic Environment on Financial Literacy. Comparison of the OECD 2010 and 2015 Research Results
by Boglárka Zsótér & Erzsébet Németh & Alexandra Luksander
2017, Volume 62, Issue 1
- 7-21 Reducing the Tax Burden and Whitening the Economy in Hungary after 2010
by József Varga - 22-38 Impact of the Tax System on the Competitiveness of Businesses and Capital Inflow. International comparison within the CEE region
by László Nagy - 39-49 The Correlations of Corporate Investments, European Union Grants and Competitiveness
by Róbert Csoma - 50-73 Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector
by Lívia Pavlik - 74-87 How Can We Escape the Middle Income Trap?
by Pál Péter Kolozsi - 88-100 Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change
by Borbély Katalin - 101-117 Bank Model Risks Incorporated into the Operational Risk Management Process
by Zsuzsanna Tamás-Võneki & Csenge Báthory
2016, Volume 61, Issue 4
- 431-441 70 Years of the Hungarian Forint
by Ernõ Huszti - 442-457 Money Creation in the Modern Economy
by Katalin Botos - 458-479 Certain Macroeconomic Effects of the Federal Reserve’s Quantitative Easing Program
by Vivien Czeczeli - 480-499 EPSAS: Investment Into the Future. European Public Sector Accounting: Present and Future
by Gergely Harsányi & László István Lukács & Mihály Ormos & Krisztina Sisa & Krisztina Szedlák & Attila Veres - 500-515 The Impact of CSR on Chinese Economic Development
by Maohua Li & Zoltán Zéman & Jing Li - 516-532 Main Causes and Process of Financial Distress. An Empirical Analysis of Hungarian Firms
by Éva Pálinkó & Ágnes Svoób - 533-544 New Directions in Crowdfunding
by Ákos Gábossy
2016, Volume 61, Issue 3
- 291-311 Culmination of the Powers of the State Audit Office of Hungary within the Scope of New Legislation on Public Funds
by László Domokos - 312-330 The Fiscal Council in the Hungarian Fundamental Law
by Árpád Kovács - 331-342 Crises, Human Rights and Legal Challenges
by Barnabás Lenkovics - 343-359 Contribution of the Supreme Audit Office of Poland to Legislation and Experiences of Some Other SAIs
by Jacek Mazur - 360-381 The Hungarian Economic Policy Model After 2010
by László György & József Veress - 382-400 The Financing Reform of Social Security
by László Mádi & László Árva - 401-422 Insight and Blight – Initiatives on Enhancing Financial Literacy in Hungary
by Erzsébet Németh & Katalin Jakovác & Aranka Mészáros & Péter Kollár & Viktor Várpalotai
2016, Volume 61, Issue 2
- 137-153 Developments in Public Procurement in Hungary – Opportunities and Challenges
by Csaba Balázs Rigó - 154-169 Utilisation of the Hungarian SAO's Work in the Light of Auditing Public Procurements
by Nóra Gál & Nikolett Bodánszky & Zsolt Székely & Leila Mészáros - 170-177 Public Sector Procurement - the Challenges Facing a Small Country
by Anthony Barrett & David Rees - 178-198 Renewal of Public Management. Contributions of State Audit Office of Hungary to enhance corporate governance of state-owned enterprises
by László Domokos & Viktor Várpalotai & Katalin Jakovác & Erzsébet Németh & Mária Makkai & Margit Horváth - 199-223 Market Role of the State and Possibilities to Control this Role at Public Enterprises
by Ákos Milicz - 224-243 Transformation in Hungary’s Higher Education System. Within the framework of accrual-based and cash-based accounting
by Lívia Pavlik - 244-264 Jobless Growth: the Impact of Structural Changes
by Bettina Szandra Martus - 265-281 Risk Management Measurement and Evaluation Methods Based on Performance Indicators
by János Ivanyos & Éva Sándor-Kriszt
2016, Volume 61, Issue 1
- 7-33 The Role of the State Audit Office of Hungary in Stabilising Public Finances
by Pál Péter Kolozsi & Mihály Hoffmann - 34-48 The Role of the State Audit Office of Hungary in Stabilising Public Finances
by Tamás Pesuth - 49-64 From Independent Slovakian Central Bank Policy to the Monetary Policy of the Euro Area
by László Nagy - 65-93 The Czech National Bank’s Role since the global crisis
by Tibor Hlédik & Tomáš Holub & Petr Král - 94-109 The Effect of Interbank Liquidity Surplus on Corporate and Interbank Interest Rates
by János Zoltán Varga - 110-123 Relationships Between Stock Returns and Corporate Financial Ratios Based on a Statistical Analysis of Corporate Data from the Hong Kong Stock Market
by LAI Ping-fu (Brian) & CHO Kwai-yee (Kevin) - 124-128 What Have We Learned? Macroeconomic Policy After the Crisis
by Viktor Várpalotai
2015, Volume 60, Issue 4
- 415-432 The Role of the State Audit Office of Hungary in Stabilising Public Finances
by László Domokos & Gyula Pulay & Krisztina Petõ & Éva Pongrácz - 433-446 The Changing Role of Public Debt in Economics and the Basic Principles of Hungarian Debt Management
by György Barcza - 447-461 The New Hungarian Public Finance System – in a Historical, Institutional and Scientific Context
by Csaba Lentner - 462-481 The Fiscal Tools of Crisis Management – A Comparative Analysis
by Viktor Asztalos - 482-491 Burdensome Legacy. Political and Economic Changes Through the Glasses of a Financial Policy Maker
by Katalin Botos - 492-509 Introduction of a Debt Management Procedure for Natural Persons in Hungary
by Gusztáv Báger - 510-525 Structural Reforms and Growth Potential in the European Union
by Péter Halmai - 526-547 The Contribution of the State Audit Office to Good Governance and the Renewal of Accounting
by Ágnes Katalin Pályi
2015, Volume 60, Issue 3
- 297-311 The Structural Outline of the Development and Consolidation of Retail Foreign Currency Lending
by Csaba Lentner - 312-325 Innovative Banking Services for Centralised Corporate Cash Management
by György Walter & Balázs Kenesei - 326-341 Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning
by Mária Lakatos & Éva Karai - 342-356 Nature of TARGET2 Imbalances
by Péter Szécsényi - 357-383 Income Tax Progressivity and Income Inequality: the Case of Payroll Tax with Evidence from Ethiopia
by Simegn Nigussie Motuma & Dejene Mamo Bekana - 384-395 Effects of Income Inequalities: Society and Economy. Anomalies of the “Flagship”
by Katalin Botos - 396-405 Intensifying Accumulation of Wealth and a Deepening Gap, or the “Teething troubles” of Capitalism
by Árpád Cseh
2015, Volume 60, Issue 2
- 147-170 Investment Ebb and Flow in the Hungarian Economy
by Gusztáv Báger - 171-193 Investment Rate in the Visegrád Group
by András Giday - 194-211 Kornai’s DRSE Theory Versus General Equilibrium Theory
by József Móczár - 212-225 Hungry for Risk. A risk appetite framework for operational risks
by Gabriella Lamanda & Zsuzsanna Tamásné Võneki - 226-237 Immaterial Assets in the Hungarian Accounting System and Financial Statements
by Zsuzsanna Ilona Kovács - 238-248 Investment or Learning Curve? The effects of EU and government funds on the development of the Hungarian venture capital market
by Patrícia Becsky-Nagy & Balázs Fazekas - 249-269 Should We Increase Economic Growth or Boost Employment? The problem of American economic growth
by Bettina Martus - 270-287 Appreciation of the Role of Sovereign Wealth Funds in the Global Economy
by Róbert Csoma
2015, Volume 60, Issue 1
- 7-28 Risk Analysis and Risk Management in the Public Sector and in Public Auditing
by László Domokos & Melinda Nyéki & Katalin Jakovác & Erzsébeth Németh & Csaba Hatvani - 29-48 Risk, Risk Perception, Risk Management – a Review of the Literature
by Tamás Vasvári - 49-62 Risk Appetite
by Edina Berlinger & Kata Váradi - 63-77 Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education
by Lívia Pavlik - 78-94 Off-exchange Trading, Dark Pools and their Regulatory Dilemmas
by Zsuzsánna Biedermann - 95-103 Corporate Social Responsibility in the Banking Sector
by Csaba Lentner & Krisztina Szegedi & Tibor Tatay - 104-124 Financial Globalisation and the Spatial Limitations of the Financial-monetary Integration in the Euro Area
by Zoltán Gál - 125-138 The Institutional Framework for the Supervision of the Financial Intermediary System in Hungary
by János Kálmán
2014, Volume 59, Issue 4
- 413-424 Finances and Life Cycles
by Katalin Botos - 425-443 What Influences the Savings Decisions of the Hungarian Population?
by Annamária Horváthné Kökény & Zsuzsanna Széles - 444-456 An Empirical Study of Financial Literacy versus Risk Tolerance Among Higher Education Students
by Katalin Huzdik & Dániel Béres & Erzsébet Németh - 457-469 Transformation of the Pension Systems in OECD Countries after the 2008 Crisis
by Péter Halmosi - 470-491 Performance of Stock Market Prediction
by Lai, Ping-fu & Wong Chung Hang - 492-510 Central Bank Profitability and Budget Deficit
by Zsuzsanna Novák & Imre Vámos - 511-528 The Forecasting Capacity of Indicators Measuring Budget Sustainability
by Csaba Tóth G. - 529-545 Real Options Analysis of Electricity Portfolios
by Vivien Csapi
2014, Volume 59, Issue 3
- 281-295 A Systemic Approach to the Local Government System
by József Sivák - 296-309 Internal Controls in Local Governments
by Mária Benedek & Klára Tubak Szenténé & Dániel Béres - 310-325 The Debt Consolidation of Hungarian Local Governments
by Csaba Lentner - 326-345 Fiscal Councils in the Countries of Eastern-Central Europe
by Árpád Kovács - 346-366 English or German or Both: Recipes for Developing Countries
by Bilal Mehmood & Syed Hassan Raza - 355-366 Crowdfunding
by Mónika Kuti & Gábor Madarász - 367-383 Alternatives to Renew Monetary Policy and the Stability and Growth Pact in the Euro Area
by Krisztián Kertész - 384-394 Local Government Financing – Steps towards Regional Asset Management?
by András Giday - 395-403 The Independence of the external control of States
by Jean-Raphaël Alventosa
2014, Volume 59, Issue 2
- 133-149 Preventing corruption by strengthening organisational integrity
by Gyula Pulay - 149-163 „Towards Integrity” Integrity education and research at the National University for Public Service
by Katain Pallai, Norbert Kis - 164-186 Objectives, methodology and results of the Integrity Survey (2011-2013)
by János Szatmári, Lili Kakatics, Zoltán Gyula Szabó - 187-206 What are the difference among the currencies of foreign exchange loans?
by Gábor Dávid Kiss, Tamás Schuszter - 207-219 Liquidity and credit risk in the emerging financial markets
by Amir Saadaoui, Younes Boujelbene - 220-241 Analysis of the Factors that influence the financial literacy of young people studying in higher education
by Alexandra Luksander, Dániel Béres, Katalin Huzdik, Erzsébet Németh - 242-257 From sovereign default to a delayed correction:Argentine monetary policy observations
by Abel Czékus - 258-271 Financialisation or the Management Philosophy of Globalism
by Katalin Botos
2014, Volume 59, Issue 1
- 7-27 Protection of Consumers Against Deception in the Financial Sector
by Péter Miskolczi Bodnár - 28-46 Competition Law Enforcement in the Financial Markets
by Botond Horváth-Szabolcs Szentléleky - 47-64 The Focal Points of Competition Authority Activity
by Balázs Timár - 65-85 How Reliable are Hungarian Macroeconomic forecasts?
by Gábor Papanek - Raymund Petz - 86-93 Fiscal Imbalances, Poverty and Inequality in Pakistan
by Irfan Ullah - Naimatullah Baber - 94-108 Acquisition-driven IPOs
by Balázs Árpád Szûcs - András Szabó - 109-112 How do we arrive at our intended destination?
by József Pálinkás - 113-124 Stumbling Blocks to EU and Member State Development?
by Gergõ Literáti
2013, Volume 58, Issue 4
- 369-385 Winners and Losers. An assessment of the Hungarian flat tax reform with microsimulation
by Csaba Tóth G. & Péter Virovácz - 386-402 Employment stimulating tax incentives in the Hungarian labour market
by András Svraka & István Szabó & Viktor Hudecz - 403-419 Economic Effects of Tax Cuts in the Reagan Administration
by Gábor Kozma - 420-433 Determinants of the Pricing of Bank Loans: a Structural VAR Based analysis
by Mónika Pitz & Zoltán Schepp - 434-451 Central Bank Modelling and Variables Doing Random Walks
by Tibor Tatay & Balázs Kotosz - 452-468 Economic Growth and Development in Central and Eastern Europe after the Transformation
by Ákos Dombi - 469-483 Applying Real Options Theory in the Electrical Energy Sector
by Vivien Csapi
2013, Volume 58, Issue 3
- 251-270 The Effect of Sovereign Debt on Economic Growth and Economic Development
by Zsolt Szabó - 271-292 Indebtedness in Central and Eastern Europe - Eight years of new EU members
by András Giday - 293-306 The Effect of the Economic Crisis on Local Governments in OECD Countries - The domestic financial risks of the Hungarian local government sector
by Péter Halmosi - 307-333 The Financial Management of Local Governments in 2011 in Light of the Crowding-out effect of their debt service
by Tamás Vasvári - 334-348 Savings and Implicit Debt in Pension Systems
by Borbála Szüle
2013, Volume 58, Issue 2
- 119-132 Crisis Management in the EU, Prospects for the De-politicisation of Economic Policy
by Dóra Gyõrffy - 133-147 Governance in Europe, Trends and Fault Lines
by István Benczes & Gergely Rezessy - 148-162 The Modes of Matching of Insolvency Proceedings in International Comparison
by Zsuzsa Piller - 163-183 The Impact of Developments Implemented from Public Finances, with Special Regard to EU Cohesion Policy
by Györgyi Nyikos - 184-198 On the Independence of Auditors, with Special Regard to the Financial Sector
by Tünde Barabás - 199-218 Evaluation of the Internal Control System at Central Budgetary Institutions
by Zoltán István Dormán & Gábor Görgényi & Margit Horváth - 219-229 Europe, Time to Wake Up! Change of monetary policy instruments — reduction of public debt (interest burdens), system of fiscal and monetary objectives — central bank independence
by Tamás Bánfi & Attila Bánfi & Zoltán Bánfi - 230-237 The Role of the Pakistani Government in the Efficient Management of Public Funds
by Mobeen Ur Rehman
2013, Volume 58, Issue 1
- 11-34 Budgetary Risks of Monetary Policy with Special Regard to the Debt Rule
by Gyula Pulay & János Máté & Ildikó Németh & Andrásné Zelei - 35-52 Monetary Policy, Interest Groups, Financial Crisis
by Pál Péter Kolozsi - 53-75 The Possible Causes of and Means of Avoiding External Financial Vulnerability Hungary versus Singapore
by László György & József Veress - 76-94 Balance Sheet Recession and Debt Financing
by István Dedák - 95-110 IMF Loans to Hungary, 1996–2008
by György Csáki
2012, Volume 57, Issue 4
- 381-393 Public Procurement as Auction. Theoretical Models and Practical Problems
by Krisztina Antal-Pomázi - 394-411 Which Way Now? A Theoretical Programme for the Transition to Accrual-Based Accounting
by Ferenc Bathó - 412-425 International Accounting Standardisation in Hungarian Practice
by Jenõ Beke & Mónika Tiszberger - 426-436 Accounting – Profession vs. Science
by Zsuzsanna Ilona Kovács & István Deák - 437-452 Environmental Accounting – A New Challenge for the Accounting System
by Hajnalka Ván - 453-473 Evaluation of the Utilisation of EU Funds in Micro-Regions
by Mónika Katona Lambertné - 474-489 The Impact of Capital Market Players’ Exit, Voice and Loyalty on Economic Growth
by Zsolt Szabó - 490-503 The Great Depression – Retro Part 2 On the Great Depression in Light of New Research
by László Ohnsorge-Szabó
2012, Volume 57, Issue 3
- 267-285 Financial Literacy and Risk-Taking of Households in the Hungarian Central Great Plain
by Katalin Botos & József Botos & Dániel Béres & József Csernák & Erzsébet Németh - 286-297 Our Everyday Emotions and Finances, The role money-related attitudes and materialistic orientation play in developing financial culture
by Péter Nagy & Boglárka Zsótér - 298-312 Financial Literacy and Macro-economics
by Dániel Béres & Katalin Huzdik - 313-331 The History of American Financial Regulation
by Zsuzsánna Biedermann - 332-346 Bank Taxes in the European Union
by Levente Kovács - 347-357 Challenges of Direct European Supervision of Financial Markets
by László Szegedi - 358-370 Causes of Foreign Currency Lending – Possibilities of Intervention – Ways of Intervention
by Tamás Bánfi
2012, Volume 57, Issue 2
- 155-163 Operating Risks and the Increasing Indebtedness of Hungarian Local Governments. Audit Experiences of the State Audit Office of Hungary
by László Domokos - 164-172 Local Government Indebtedness and Debt Management in Switzerland. Causes and Consequences
by Christian Melly - 173-183 The Role of Systematic Internal Control and Audit in Reducing Management Risk at Hungarian Local Governments
by Mrs Lajosné Gyüre - 184-199 Application of Social Discount Rate in Public Projects
by Éva Pálinkó & Márta Szabó - 200-212 The Features, Background and Difficulties of Bank Regulatory Capital Requirements
by Alíz Zsolnai - 213-233 Characteristics of Hungarian Higher Education in an International Perspective
by Gergely Harsányi & Szilvia Vincze - 234-256 A Comprehensive Review of the Financial Reporting System of Higher Education and a Recommendation
by Mihály Ormos & Attila Veress
2012, Volume 57, Issue 1
- 9-27 Similarities and Differences in European Crisis Management
by Árpád Kovács & Péter Halmosi - 28-52 The impact of the crisis on the monetary autonomy of Central and Eastern European countries
by Gábor Dávid Kiss & Andreász Kosztopulosz - 53-70 The Impact of the Global Economic Crisis in the Old and New Cohesion Member States of the European Union
by Beáta Farkas - 71-90 Competition Policy in Europe – Temporary or Long-Lasting Changes?
by Éva Voszka - 91-100 The Question Marks of Public Audits – Regularities and Irregularities in Public Administration
by Marianna Nagy - 101-115 Establishment and Early Operations of the State Audit Office of Hungary
by Mihály T. Révész - 116-139 Comparison of the Redistribution Level and Structure of Functional Expenditure in the Visegrád Countries
by Gábor P. Kiss & Róbert Szemere - 140-147 ‘Saving Capitalism from the Capitalists’
by Katalin Botos
2011, Volume 56, Issue 4
- 411-428 Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary
by Tamás Sepsey - 429-445 Pensions containing allowance paid by children – why and how?
by Szilvia Szegõ - 446-473 On the long-term trends of public debt. Implications of the government’s Ponzi game and ageing
by Zsuzsa Mosolygó - 474-482 Public Debt and State Property
by András Giday - 483-492 Liability for the financial management of public assets,or accidental meeting of branches of law on the dissection table
by Mátyás Kapa - 493-504 Old Questions – New Answers? A Few Notes on the New State Property Act
by Éva Voszka - 505-517 Cash Flow at Risk, Financial Flexibility and Financing Constraint
by Mónika Kuti - 518-538 The Better Life Index of the Organisation for Economic Co-operation and Development
by Ádám Kerényi - 539-552 The Unique Features of the Financing of Professional Football
by Zoltán Imre Nagy
2011, Volume 56, Issue 3
- 291-302 Credibility and Flexibility.Changes in the Framework of Hungarian Public Finances
by László Domokos - 307-319 The Macroeconomic and Institutional Context of the 2012 Budget
by András Simor - 320-330 Can the Growth Rate of Regional Disparities Be Halted?
by György Kocziszky - 331-344 Preparations of the State Audit Office of Hungary for the Analysis of the Macroeconomic Risks to the State Budget
by Gyula Pulay - 345-359 Development of Internal Demand and Bank Lending
by Erzsébet Gém - 360-378 After the Crisis?
by András Inotai - 379-385 Income Distribution, Social Cohesion and Value Structure
by István György Tóth
2011, Volume 56, Issue 2
- 159-168 A possible solution to the reform of the mandatory pension system: point system and demography
by József Botos & Katalin Botos - 169-178 The present value of the future, or individual decisions behind superannuation investments
by Attila Farmasi & Tibor Tatay - 179-192 The pension systems of Arab countries in the light of socio-economic risks
by József Kárpáti - 193-213 Regulation following (between) financial crisis (crises): compulsion and opportunity
by Tamás Bánfi & Gábor Kürthy & Attila Bánfi - 214-240 Financial liberalisation – The dilemmas of national adaptation
by István Magas - 241-256 China’s Sovereign Wealth Funds: A path to sustained development?
by Ákos Dani & Ágnes Tõrös - 257-270 The supplementary health insurance and the voluntary health saving funds
by Andrea Vallyon
February 2011, Volume 56, Issue 1
- 44-57 Corruption Risk in Public Administration
by Gusztáv Báger
2011, Volume 56, Issue 1
- 5-16 Proposals for the Reform of Constitutional Regulations on Public Finances
by Tibor András Hetei - 17-26 Home Tax Allowance for Younger People
by András Giday - 27-43 Corruption as a Deviant Social Attitude
by Pál Csapodi & István Takács & Katalin György-Takács - 58-66 Corruption and Publicity
by Erzsébet Németh & Gábor Körmendi & Beatrix Kiss - 67-78 The Function of Local Currencies in Local Economic Development
by István Balázs Tóth - 79-93 Macro-Regional Strategies
by Gábor Braun & Zoltán László Kovács - 94-107 Crisis Developments in the Euro Area
by Margit Rácz - 108-124 Cohesion and/or Growth?
by Andrea Elekes - 125-146 Is It Necessary to Regulate Local Governments’ Borrowing?
by Erzsébet Gál
2010, Volume 55, Issue 4
- 753-775 Anatomy and Lessons of the Global Financial Crisis
by József Móczár